dpena
Returning Member

deceased spouse 2018 1099 income

I just received a notice from the IRS requesting payment for my deceased husbands $4,463 1099 income from a part time job in 2018. 

We are (were) both under 65, no dependents, I filed Married filing Jointly, my income was $80K and filed my tax return with no issues.  There was no estate, no probate, no legal representation, etc. I never saw any tax statement from his employer and I had no way of knowing how much he made from that job.  I'm hoping this qualifies me as an "innocent spouse".  This $4,463 omission is going to cost probably $900 in ridiculous  "late" fees.  I should note that I've been out of work since Covid hit back in March, also. 

Do i have any recourse?  Thanks